Personal Tax

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Chancellor Freezes Tax Allowances

5

March 2021

9

November 2021

Chancellor Freezes Tax Allowances

The income tax personal allowance and higher rate threshold will be frozen from 6 April 2022 until 5 April 2026. The capital gains tax annual exempt amount, the pensions lifetime allowance and the IHT and residence nil rate bands, meanwhile, will be frozen at their current rates.

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